Financial Performance - Quarter Ended September 30, 2026
- Total Income: ₹0.00 lakh (compared to ₹0.03 lakh in previous quarter and ₹0.00 lakh in Q2 FY26)
- Total Expenses: ₹5.28 lakh (employee benefits: ₹0.75 lakh, finance costs: ₹0.02 lakh, other expenses: ₹4.51 lakh)
- Profit Before Tax: Loss of ₹5.28 lakh (compared to loss of ₹4.77 lakh in previous quarter and loss of ₹9.83 lakh in Q2 FY26)
- Tax Expense: ₹0.00 lakh
- Profit After Tax: Loss of ₹5.28 lakh
- Earnings Per Share (Basic): Loss of ₹0.17 per share (face value ₹10 per share)
- Paid-up Equity Share Capital: ₹30.48 lakh
Financial Performance - Half Year Ended September 30, 2026
- Total Income: ₹0.03 lakh (compared to ₹0.00 lakh in H1 FY26)
- Total Expenses: ₹11.15 lakh (employee benefits: ₹1.50 lakh, finance costs: ₹0.02 lakh, other expenses: ₹9.63 lakh)
- Profit Before Tax: Loss of ₹11.12 lakh (compared to loss of ₹11.06 lakh in H1 FY26)
- Tax Expense: ₹0.00 lakh
- Profit After Tax: Loss of ₹11.12 lakh
- Earnings Per Share (Basic): Loss of ₹0.36 per share
Balance Sheet Position as at September 30, 2026
- Total Assets: ₹558.98 lakh (compared to ₹556.73 lakh as at March 31, 2026)
- Non-current Assets: ₹538.71 lakh (entirely Property, Plant and Equipment)
- Current Assets: ₹20.28 lakh (Cash and Cash Equivalents: ₹0.84 lakh, Bank Balances: ₹0.41 lakh, Other Financial Assets: ₹1.49 lakh, Other current assets: ₹17.54 lakh)
- Equity: Negative ₹3,646.91 lakh (Equity Share capital: ₹65.74 lakh, Other Equity: Negative ₹3,712.65 lakh)
- Share application money pending allotment: ₹4,200.89 lakh
- Current Liabilities: ₹5.01 lakh (Borrowings: ₹4.00 lakh, Trade Payables: ₹1.01 lakh)
Cash Flow Statement - Half Year Ended September 30, 2026
- Net cash from operating activities: Negative ₹12.02 lakh
- Net cash used in investing activities: ₹0.00 lakh
- Net cash from financing activities: ₹12.73 lakh (Proceeds from Share capital money pending allotment: ₹8.75 lakh, Proceeds from bank borrowings: ₹4.00 lakh, Finance Cost: Negative ₹0.02 lakh)
- Net increase in cash and cash equivalents: ₹0.72 lakh
- Cash and cash equivalents at beginning: ₹0.13 lakh
- Cash and cash equivalents at end: ₹0.84 lakh
Operational Context and Notes
- The company has primarily focused on completing necessary statutory compliances, registrations, and other preliminary formalities required for commencing business activities
- No revenue from operations was generated during the period
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors
- Prepared in accordance with Indian Accounting Standards (Ind AS)
- Previous period figures have been regrouped/reclassified where necessary
Auditor's Limited Review Report
H L Saini & Co., Chartered Accountants (Firm Registration No. 136961W) issued a limited review report stating that nothing has come to their attention that causes them to believe that the unaudited financial statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.
The report is issued solely for the use of management and statutory auditors for the limited purpose of preparing Standalone Financial Results and does not contain certain disclosures mandated under the Companies Act, 2013.